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Auditing and assurance services : an integrated approach / Alvin A. Arens, Randal J. Elder and Mark S. Beasley

By: Contributor(s): Material type: TextTextPublication details: Boston, Massachusetts : Pearson, c2014Edition: Fifteenth EditionDescription: xxi, 841 pages : illustrations ; 29 cmISBN:
  • 9780133125634
Subject(s): LOC classification:
  • HF 5667 .A74 2014
Contents:
PART I. THE AUDITING PROFESSION -- 1. The Demand for Audit and Other Assurance Services -- 2. The CPA Profession -- 3. Audit reports -- 4. Professional Ethics -- 5. Legal Liability -- PART II. THE AUDIT PROCESS -- 6. Audit Responsibilities and Objectives -- 7. Audit Evidence -- 8. Audit Planning and Analytical Procedures -- 9. Materiality and Risk -- 10. Internal Control, Control Risk, and Section 404 Audits -- 11. Fraud Auditing -- 12. The Impact of Information Technology on the Audit Process -- 13. Overall Audit Strategy and Audit Program -- PART III. APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE -- 14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions -- 15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions -- 16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable-- 17. Audit Sampling for Tests of details of Balances -- PART IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES -- 18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable -- 19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts -- 20. Audit of the Payroll and Personnel Cycle -- 21. Audit of the Inventory and Warehousing Cycle -- 22. Audit of the Capital Acquisition and Repayment -- 23. Audit of Cash and Financial Instruments -- PART V. COMPLETING THE AUDIT -- 24. Completing the Audit -- PART VI. OTHER ASSURANCE AND NONASSURANCE SERVICES -- 25. Other Assurance Services -- 26. Internal and Governmental Financial Auditing and Operations Auditing
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Holdings
Item type Current library Home library Collection Call number Copy number Status Date due Barcode
Books Books National University - Manila LRC - Annex II General Circulation Accountancy GC HF 5667 .A74 2014 (Browse shelf(Opens below)) c.1 Available NULIB000010322

Includes index.

PART I. THE AUDITING PROFESSION -- 1. The Demand for Audit and Other Assurance Services -- 2. The CPA Profession -- 3. Audit reports -- 4. Professional Ethics -- 5. Legal Liability -- PART II. THE AUDIT PROCESS -- 6. Audit Responsibilities and Objectives -- 7. Audit Evidence -- 8. Audit Planning and Analytical Procedures -- 9. Materiality and Risk -- 10. Internal Control, Control Risk, and Section 404 Audits -- 11. Fraud Auditing -- 12. The Impact of Information Technology on the Audit Process -- 13. Overall Audit Strategy and Audit Program -- PART III. APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE -- 14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions -- 15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions -- 16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable-- 17. Audit Sampling for Tests of details of Balances -- PART IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES -- 18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable -- 19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts -- 20. Audit of the Payroll and Personnel Cycle -- 21. Audit of the Inventory and Warehousing Cycle -- 22. Audit of the Capital Acquisition and Repayment -- 23. Audit of Cash and Financial Instruments -- PART V. COMPLETING THE AUDIT -- 24. Completing the Audit -- PART VI. OTHER ASSURANCE AND NONASSURANCE SERVICES -- 25. Other Assurance Services -- 26. Internal and Governmental Financial Auditing and Operations Auditing

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